The Effect of Conditional Conservatism on Cost of Equity Capital

This study investigates the relationship between conditional conservatism and the cost of equity capital. In this study conditional conservatism rate is measured based on Callen et al (2009) at firm-year level and the three Fama and French (1993) factor model is used to investigate the impact of con...

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Autores principales: Seyed Abbas Hashemi, Shekoofeh Farahmand, Naser Shamirzaei Jeshvaghani
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2011
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Acceso en línea:https://doaj.org/article/d3665353fef7420388adca2f51d398c6
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